PROBLEMS IN THE ACCOUNTING OF LONGTERM ASSETS AND THEIR SOLUTIONS BASED ON INTERNATIONAL EXPERIENCE
DOI:
https://doi.org/10.5281/zenodo.17446733Keywords:
long-term assets, fair value, depreciation policy, ecological criteria, digitalization, international experienceAbstract
This article presents a comprehensive analysis of the existing challenges in the accounting of long-term
assets within enterprises in Uzbekistan. It outlines solutions grounded in international best practices by examining the
experiences of countries such as Germany, the United States, and Japan. The study focuses on key aspects including
fair value measurement, the integration of environmental criteria, the implementation of digital monitoring systems,
and the development of depreciation policies. Based on these comparative insights, the article proposes practical
recommendations tailored to the Uzbek context to enhance the transparency, accuracy, and efficiency of long-term asset
accounting.
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